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The following alphabetic listing displays selected balances in the governmental activities accounts of Westover Village as of June 30, 2017. Assume that the beginning net

The following alphabetic listing displays selected balances in the governmental activities accounts of Westover Village as of June 30, 2017. Assume that the beginning net position is $1,703 (in thousands) and that there were no changes in net position during the year other than those reflected in the selected account balances shown. For simplicity, assume that the village does not have business-type activities or component units.

WESTOVER VILLAGE
Governmental Activities
Selected Account Balances (in thousands)
For the Year Ended June 30, 2017
Debits Credits
Expenses -- Culture and Recreation 12,412
Expenses -- General Government 9,631
General Revenues -- Property Taxes 56,360
General Revenues -- Unrestricted Grands and Contributions 1,260
Expenses -- Health and Sanitation 6,858
Expenses -- Interest on Long-term Debt 6,128
General Revenues -- Investment Earnings 2,018
Expenses -- Public Safety 34,904
Program Revenue -- Culture and Recreation -- Charges for Services 4,055
Program Revenue -- Culture and Recreation -- Operating Grants 2,510
Program Revenue -- General Government -- Charges for Services 3,206
Program Revenue -- General Government -- Operating Grants 903
Program Revenue -- Health and Sanitation -- Charges for Services 5,672
Program Revenue -- Public Safety -- Capital Grants 68
Program Revenue -- Public Safety -- Charges for Services 1,258
Program Revenue -- Public Safety -- Operating Grants 1,367
Special Item -- Gain on Sale of Park Land 3,533

Required: Prepare a (partial) statement of activities.

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